2025武汉离境退税和“即买即退”攻略@境外旅客 PART.01什么是离境退税政策？What is the Departure Tax Refund Policy?离境退税是指境外旅客在离境口岸离境时，对其在退税商店购买的符合条件的退税物品退还增值税的政策。境外旅客，是指在中国境内连续居住不超过183天的外国人和港澳台同胞。自2025年7月1日起，境外旅客在武汉市购物可以享受离境退税政策。Overseas visitors can be refunded VAT for the tax-refundable goods purchased at tax-free stores when they leave China from ports of departure. Overseas visitors refer to foreigners and compatriots from Hong Kong, Macao, and Taiwan who reside continuously in China’s mainland for no more than 183 days. Since July 1, 2025, overseas visitors have been able to benefit from the tax refund policy when shopping in Wuhan.
境外旅客申请退税应当同时符合以下条件：
Visitors who apply for tax refund shall meet all the conditions as listed below:
1、 同一境外旅客同一日在同一退税商店购买的退税物品金额达到200元人民币。The amount of tax-refundable goods purchased by the same overseas visitor at the same tax-free store within the same day reaches 200 yuan.2、离境日距退税物品购买日不超过90天。The departure date is no more than 90 days from the purchase date of tax-refundable goods.3、退税物品尚未启用或消费。Tax-refundable goods have not been used or consumed.4、所购退税物品由境外旅客本人随身携带或随行托运出境。The tax-refundable goods purchased shall be carried with the overseas visitor himself/herself, or checked as his/her luggage upon departure.
PART.02什么是“即买即退”服务？What is the “Refund-upon-purchase” Service?
“即买即退”是离境退税的一项便利化服务举措，“即买即退”可在购物时直接申领与退税款等额的预付金，将退税环节前置到购物现场。“Refund-upon-purchase” is a facilitation service under the departure tax refund policy, allowing overseas visitors to directly receive an advance payment equal to the tax refund amount when shopping, thus moving the tax refund process to the shopping site.
在武汉市享受“即买即退”服务的境外旅客，除须符合现行离境退税相关规定外，还应同时满足以下条件：In addition to complying with the current regulations for departure tax refund, overseas visitors enjoying the “refund-upon-purchase” service in Wuhan shall also meet the following conditions at the same time:1、购物及申请办理“即买即退”服务的退税商店，属于武汉市“即买即退”商店。The stores where overseas visitors purchase tax-refundable goods and apply for prepayment should be among the store list offering the “refund-upon-purchase” service in Wuhan.2、自退税申请单开具之日起17日内从武汉天河国际机场离境。Overseas visitors shall depart from Wuhan Tianhe International Airport within 17 days after the date of the issuance of the Refund Application Form. 3、本人持有可操作预授权担保的信用卡。Overseas visitors hold a credit card of his/her own for pre-authorization guarantee.如果想进一步了解退税物品、退税额、退税币种及办理流程，可以扫描下面的二维码，查看国家税务总局组织编写的14种语言版本的《境外旅客离境退税指南》。If you want to learn more about eligible goods, amount of tax refund, currency for tax refund and tax refund procedures, you can scan the QR code to access A Guide to the Departure Tax Refund for Overseas Visitors, compiled by the State Taxation Administration, which covers 14 language versions.
PART.03武汉退税代理机构是哪家银行？退税柜台在哪里？Which bank is the Wuhan Tax Refund Agency ? Where is the Tax Refund Counter?
汉口银行股份有限公司，负责为境外旅客办理离境退税业务并提供“即买即退”服务。目前在武汉天河国际机场设立离境退税服务点方便旅客办理退税业务，支持现金、银行转账等多种退税方式。对于“即买即退”服务，境外旅客在退税商店扫码办理即可。Hankou Bank Co., Ltd. is responsible for handling tax refund services for overseas visitors and providing the “refund-upon-purchase” service. The tax refund counter has been set up at Wuhan Tianhe International Airport to facilitate processing for visitors, supporting multiple tax refund methods such as cash and bank transfer. For the “refund-upon-purchase” service, overseas visitors can simply scan the provided QR code at the tax-free store to process it.PART.04武汉有哪些离境退税、即买即退商店？What are the Tax-free Stores and “refund-upon-purchase” stores in Wuhan?截至2025年7月，武汉市有离境退税商店62家，其中“即买即退”商店33家。具体商店名单如下：As of July 2025, there are 62 tax-free stores in Wuhan, of which 33 offer the “refund-upon-purchase” service. The list of stores is as follows:
@武汉市的商店如何办理退税商店备案、变更与终止？
@Stores in WuhanHow to Handle Registration, Modification, and Termination of Tax-free Store Qualification?如何成为离境退税商店？符合以下条件的企业，经主管税务机关备案后即可成为退税商店：（一）具有增值税一般纳税人资格。（二）纳税信用级别为A级、B级或M级。（三）同意安装、使用离境退税管理系统，并保证系统应当具备的运行条件，能够及时、准确地向主管税务机关报送相关信息。（四）同意单独设置退税物品销售明细账，并准确核算。符合条件且有意向的企业如何办理备案？
企业需填写《境外旅客购物离境退税商店备案表》，直接或者委托退税代理机构向主管税务机关报送。附件1：境外旅客购物离境退税商店备案表.doc
备案完成后，主管税务机关向退税商店颁发统一的退税商店标识。退税商店应当在其经营场所显著位置悬挂退税商店标识，便于境外旅客识别。退税商店如何办理备案变更或注销？退税商店备案资料所载内容发生变化的，应当自有关变更之日起10日内，持相关证件及资料向主管税务机关办理变更手续。退税商店发生如下情形：
应当持相关证件及资料向主管税务机关申请办理税务登记注销手续。由主管税务机关终止其退税商店备案，并收回退税商店标识，注销其境外旅客购物离境退税管理系统用户。注意事项退税商店存在以下情形之一的，由主管税务机关终止其退税商店备案，并收回退税商店标识，注销其境外旅客购物离境退税管理系统用户：（一）不符合退税商店备案条件的（二）未按规定开具《境外旅客购物离境退税申请单》（三）开具《离境退税申请单》后，未按规定将对应发票抄报税（四）备案后发生因税收违法行为受到行政、刑事处理的
政策依据《商务部等6部门关于进一步优化离境退税政策扩大入境消费的通知》（商消费发〔2025〕84号）国家税务总局关于修改《境外旅客购物离境退税管理办法（试行）》的公告（国家税务总局公告2025年第11号）（来源：湖北日报）